-----BEGIN PRIVACY-ENHANCED MESSAGE----- Proc-Type: 2001,MIC-CLEAR Originator-Name: webmaster@www.sec.gov Originator-Key-Asymmetric: MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB MIC-Info: RSA-MD5,RSA, Cty0xQSMJn2wuV4L+HGQPddurXyzb4HTLROZLPMXcL1yP5iwB+GmGem22SFEg6kE KIzucXT753C7+4PTZXJikg== 0000838875-07-000002.txt : 20070312 0000838875-07-000002.hdr.sgml : 20070312 20070123191740 ACCESSION NUMBER: 0000838875-07-000002 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20070123 FILER: COMPANY DATA: COMPANY CONFORMED NAME: WILLAMETTE VALLEY VINEYARDS INC CENTRAL INDEX KEY: 0000838875 STANDARD INDUSTRIAL CLASSIFICATION: BEVERAGES [2080] IRS NUMBER: 930981021 STATE OF INCORPORATION: OR FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 8800 ENCHANTED WAY S E CITY: TURNER STATE: OR ZIP: 97392 BUSINESS PHONE: 5035889463 MAIL ADDRESS: STREET 1: 8800 ENCHANTED WAY SE CITY: TURNER STATE: OR ZIP: 97392 CORRESP 1 filename1.txt January 23, 2007 By Facsimile and EDGAR Filing Mr. William Choi Branch Chief U.S. Securities and Exchange Commission Division of Corporate Finance Washington, D.C. 20549 RE: Comment Letter of January 9, 2007 - Willamette Valley Vineyards, Inc. Dear Mr. Choi: We have reviewed the Comment Letter of January 9, 2007 and provide our responses below, which are keyed to correspond to your numbered comments. Based on your comments, future filings will be revised to address the Comment Letter and responses provided herein. Form 10-KSB for the Fiscal Year Ended December 31, 2005 Description of Business Vineyard 1. We note your response to our prior comment one. Please confirm that you will disclose the significant terms of this purchase agreement in future filings. We will clarify our future filings accordingly. Notes to Financial Statements 1. Summary of Operations, Basis of Presentation and Significant Accounting Policies Cost of Goods Sold 2. We note your response to our prior comment two. Please disclose the methodology you use to allocate fixed costs to inventory in future filings. We will clarify our future filings accordingly. We understand that you may have additional comments after reviewing our responses. Please feel free to contact the undersigned with any questions. Very truly yours, Sean M. Cary Chief Financial Officer -----END PRIVACY-ENHANCED MESSAGE-----